Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

European fixed income – trends and analysis SEC Classification : ใชภ้ายใน (Internal) - R E S P O N S I B L E I N V E S T M E N T - ESG Incorporation & Investment Strategies in Fixed Income Carmen

, since the important factor driving the economy is efficient public transportation. This will be a new channel to expand business, and revenue source from another business to the company. 7. Source of fund

; Aerts & Zhang, 2014) 5 Patterns of Earnings Management • Income minimization/ Taking a big bath - during periods of high profitability - during the crisis (Kousenidis et al. , 2013) - to avoid political

 25mn active subscribers and 2.2mn transactions per day  Speed-up strategy to install Boonterm kiosk cover all areas to expand customer base and revenue as well as to prevent competitors entering to

as mentioned by launching 2 additional seasonal concepts called “After you on the beach” and during the winter called “After you into the woods” in order to expand revenue sources while also obtaining

shareholders due to expand opportunity in the entry into cosmeceuticals and medical business which is consumers-oriented goodwil , increase Group of Companies’ future revenue growth and diverse business

Companies’ future revenue growth and diverse business dependency , expand opportunity in other investments and lead to long-term business sustainability. 12. Opinion of the Audit Committee which is different

-oriented goodwill , increase Group of Companies’ future revenue growth and diverse business dependency , expand opportunity in other investments and lead to long-term business sustainability. 12. Opinion of

Directors was of the view that the price of the ordinary shares of Park Origin offered by the Sellers is appropriate. 8. Expected benefits of the transaction The Company Group would be able to expand its